H.R. 10412House119th Congress (2025-2027)In Committee

To amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit.

AI-Generated Summary

Updated September 22, 2026 at 7:54 AM UTC

This bill changes the tax law so that the qualified elementary and secondary education scholarship credit no longer depends on a state opting in. By removing the state‑opt‑in condition, the credit becomes automatically available to eligible taxpayers nationwide, regardless of their state’s participation.

Key Provisions

Amends Section 25F(c)(5) of the Internal Revenue Code to delete language that required a state opt‑in, including removing a specific subparagraph and adjusting punctuation.
Makes related conforming changes to Section 25F, such as deleting certain paragraphs and subsections that referenced the state opt‑in requirement.
Sets the effective date of these changes to be the same as a prior public law (Public Law 119‑21).

Legislative Activity

Stay on top of the latest movement without scrolling through every action

1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

September 16, 2026

View full timeline

HouseIntro Referral

Introduced in House

September 16, 2026

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

September 16, 2026

Bill Text

Latest available legislative text

Reading Mode

Raw Text PDF XML

Introduced in HouseIssued September 16, 2026

119th CONGRESS

2d Session

H. R. 10412

IN THE HOUSE OF REPRESENTATIVES

September 16, 2026

Mr. Smith of Nebraska (for himself, Mr. Owens, and Mr. Walberg) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit.

No State opt-in requirement for qualified elementary and secondary education scholarship credit

(a)

In general

Section 25F(c)(5) of the Internal Revenue Code of 1986 is amended—

(1)

in subparagraph (B), by inserting and after the comma at the end,

(2)

in subparagraph (C), by striking and at the end, and

(3)

by striking subparagraph (D).

(b)

Conforming amendments

Section 25F of such Code is amended—

(1)

in subsection (c)—

(A)

by striking paragraph (1), and

(B)

in paragraph (3), by striking listed pursuant to subsection (g) and inserting located,

(2)

by striking subsection (g), and

(3)

in subsection (h)(1), by striking subsections (d) and (g) and inserting subsection (d).

(c)

Effective date

The amendments made by this section shall take effect as if included in section 70411 of Public Law 119–21.